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2014 (1) TMI 180 - AT - Income TaxWorking capital adjustment - Held that:- The TPO in the first rectification order adopted a positive figure of `Trade receivables' as against 'Nil' is the original order and stuck to it in the second rectification order, the assessee is harping on the contention that the amount of `Trade receivables' is 'Nil' and the same should be adopted - TPO has kept the calculation of such a positive figure close to his heart and has not revealed its working despite repeated requests by the assessee - The issue was set aside for fresh adjudication.
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